ROHIT BALUJA,NEW DELHI vs. ACIT, CIRCLE-4(1), NEW DELHI

PDF · subscribers
ITA 5539/DEL/2018Status: DisposedITAT Delhi03 December 2020AY 2009-102 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal for the assessment year 2009-10. The assessee subsequently requested to withdraw the appeal, stating they had opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL

Before: SHRI G.S. PANNU BEFORE SHRI G.S. PANNU & BEFORE SHRI G.S. PANNU & SHRI AMIT SHUKLA SHRI AMIT SHUKLASHRI AMIT SHUKLA SHRI AMIT SHUKLA

For Appellant: Shri K. Sampath and Shri V. Raja Kumar, Advocates
For Respondent: Shri Bhagwati Charan, Senior DR
Pronounced: 03.12

PER G.S. PANNU, , , , VP PER G.S. PANNU VP : PER G.S. PANNU PER G.S. PANNU VP VP This appeal by the assessee for the assessment year 2009-10 is directed against the order of learned CIT(A), New Delhi dated 25.05.2018.

2.

The learned counsel for the assessee, vide its letter dated 24.11.2020, received through email, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

3.

Learned Senior DR has no objection.

2 ITA-5539/Del/2018

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

1.

Above decision was announced on conclusion of Virtual Hearing in the presence of both the parties on 03rd December, 2020.

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Recent GST High Court judgments

Search GST case law →